https://www.taxtmi.com/caselaws?id=78153 Rotary conical jacketed cylindrical dryer was classified under Heading 84.21 rather than Heading 73.11, bringing it within the scope of capital goods for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. On that classification, the machinery qualified for credit and the denial of Modvat credit on the dryer was set aside. The separate claim relating to the batch controller was not pursued. en-us Fri, 21 May 2010 00:00:00 +0530 Tue, 26 Nov 2013 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78153 Rotary conical jacketed cylindrical dryer was classified under Heading 84.21 rather than Heading 73.11, bringing it within the scope of capital goods for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. On that classification, the machinery qualified for credit and the denial of Modvat credit on the dryer was set aside. The separate claim relating to the batch controller was not pursued. Case-Laws Central Excise Fri, 21 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78153